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Justia Daily Opinion Summaries

Minnesota Supreme Court
January 30, 2020

Table of Contents

Lowe's Home Centers, LLC (Plymouth) v. County of Hennepin

Civil Rights, Real Estate & Property Law, Tax Law

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Minnesota Supreme Court Opinions

Lowe's Home Centers, LLC (Plymouth) v. County of Hennepin

Docket: A19-0428

Opinion Date: January 29, 2020

Judge: Hudson

Areas of Law: Civil Rights, Real Estate & Property Law, Tax Law

The Supreme Court affirmed the decision of the tax court reducing Hennepin County's valuation of a Lowe's store in Plymouth, Minnesota for the 2015 tax year, holding that the tax court did not inflate the property's fair market value and did not violate Lowe's due process rights. Lowe's petitioned the tax court asserting that Hennepin County's assessment for the 2015 tax year overstated the fair market value of the property. The tax court agreed and reduced the County's valuation. The Supreme Court affirmed, holding (1) the tax court did not violate Lowe's due process rights by failing to rely on evidence in the record in reaching its conclusions; and (2) because the record supported the tax court's decision to place greater weight on the cost approach rather than on the sales approach and its adjustments under both approaches, the tax court did not violate Lowe's due process rights.

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